A modest income tax relief plan for families and individuals is moving through the Michigan Legislature, and it could become an election year issue for the state House.

The Republican-led House easily approved the plan Wednesday. An overwhelming majority of Democrats voted in favor of the plan, although some of them criticized the legislation as election year pandering by Republicans.

All 110 seats in the Michigan House are up for grabs in November.

Republicans who control the House denied the charge of political pandering, and said the legislation they sponsored -- now headed to the Senate -- provides an opportunity for taxpayers to get some money back as the state budget stabilizes and the Michigan economy begins to improve.

“This is an opportunity to invest back into the grassroots, base level of our economy – by returning some of the money back to the hardworking taxpayers of the state of Michigan,” said Rep. Ed McBroom, R-Vulcan.

The income tax plan could reduce state revenue by roughly $90 million to $100 million in the fiscal year that starts Oct. 1.

The plan would provide relatively modest income tax relief for individuals and families tied to the next fiscal year. Short-term benefits could be around $20 to $30 for many households, although the savings would vary based on income, number of exemptions and other factors.

Under the House Republican plan, the personal income tax rate would decrease from the current 4.35 percent to 4.25 percent, effective Oct. 1. That is three months ahead of the scheduled rollback now called for in state law. The bill calling for the faster rollback passed by a 103-5 vote.

The personal exemption would be increased from the current $3,700 per person to $3,950 per person, also effective on Oct. 1. It would then increase to at least $4,000 per person on Jan. 1, 2014 and could move higher in future years. That bill passed by a 107-2 vote.

Democratic Reps. Tim Bledsoe of Grosse Pointe and Doug Geiss of Taylor voted against both bills.

Democrats Phil Cavanagh of Redford Township, Ellen Cogen Lipton of Huntington Woods and Rudy Hobbs of Lathrup Village voted against the income tax rate reduction bill but not the exemption bill.

Democrats say the savings are token in comparison to bills approved last year that tax some forms of retirement income. Other tax exemptions for individuals and families were stripped as well last year as Republicans gave a tax break worth more than $1 billion to Michigan businesses.

Democrats and social service organizations say more tax relief should be given to low-income and middle-class families, such as a restoration of the state’s earned income tax credit or a rollback of the so-called pension tax.

Rep. Jim Townsend, D-Royal Oak, voted for the legislation but said the bills were largely symbolic.